Understanding and effectively managing corporate share capital is crucial for any legal professional operating in Ireland's corporate sector. From initial issuance to restructuring, legal practitioners must navigate a myriad of regulations and strategic considerations to ensure compliance and optimise their corporate clients' capital structures. Maximise your expertise with practical guidance tailored to the Irish legal framework.
EU Law Analysis: On 26 February 2025, the Commission published the first of its omnibus simplification packages containing a proposal to substantially...
Ireland-Corporate analysis: This article, written by Ciaran Flynn, Head of Governance and Consulting Services, and Emma Hickey, Associate Director,...
Ireland—Commercial & Corporate analysis: This article, written by A&L Goodbody’s EU, Competition & Procurement Team, notes that in a line of recent...
Law360: Ireland's corporate tax receipts in the near term may see a boost after a pharmaceutical group front-loaded exports to the US ahead of...
Ireland—Designated activity company (DAC)What is a designated activity company?A designated activity company (DAC) is provided for by Part 16 of the...
Ireland—Public limited company (PLC)What is a public company limited by shares?A public company limited by shares (PLC) is a legal entity which is...
This Precedent is a governing law clause, sometimes known as an applicable law clause or a choice of law clause. The governing law clause is...
This precedent provides a simple template for the sole director of a private company limited by shares to pass one or more written resolutions.The...
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
Temporary repatriation facility—FAQsFor a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance
0330 161 1234